Methods of Verification

7. Verifications can be conducted by using one or more of the following methods:

(a) questionnaire;

(b) verification letter;

(c) verification visit; and

(d) a review of any other information or articles received from an importer, owner, or person who accounted for the goods under subsection 32(1), (3), or (5) of the Act.

8. The Canada Border Services Agency (CBSA) will select the verification method(s) to be used for reviewing imported goods, taking into account the specific program needs and the nature of the client's activities.

9. The CBSA will decide where the verification will be conducted, whether it will be on-site, from the officer's workplace, or a combination of the two, and the program(s) to be reviewed for each client.

10. The CBSA will conduct verifications as one of the means of ensuring compliance with the legislation and regulations that the CBSA administers.

Verification Questionnaire/Verification Letter

11. As part of the verification process, the CBSA may send a questionnaire or letter to the importer, owner, or person who accounted for the goods under subsection 32(1), (3), or (5) of the Act, which may identify the following:

(a) start date of the verification;

(b) scope of the verification (including the anticipated verification period);

(c) name(s) of the verification team member(s);

(d) legislative basis for the verification; and

(e) a request for certain documents or information.

Verification Visit

12. As part of the verification process, a verification visit may be conducted by an officer. The officer will attend the place or premises of the importer, owner of the goods, or the person who accounted for the goods under subsection 32(1), (3), or (5) of the Act to conduct that part of the verification.

Verification of Other Information or Articles

13. As part of a verification, the CBSA may review any other information received from the importer, owner, or person who accounted for the goods under subsection 32(1), (3), or (5) of the Act during the verification. As well, information the CBSA may already have available (e.g., copies of Form B3-3, product information or analysis, and trade literature) may also be used in the verification process.

14. As part of the verification, the CBSA may analyze an article. This article may be something that was requested as part of the verification (e.g., a sample of a textile or a particular chemical), or it may be an article that is relevant to the verification, which the CBSA already has in its possession.

Re-determination or Further Re-determination

15. Determination of origin, tariff classification and value for duty of imported goods is made under section 58 of the Act.

16. Based on the results of an audit or examination conducted under section 42.01 of the Act, a CBSA officer may, pursuant to section 59 of the Act, re-determine or further re-determine the origin, tariff classification and/or value for duty of the imported goods, at any time within four years after the date of the determination.

Disclosure

18. The CBSA will ensure that verification results, and the rationale for decisions, are fully explained to the client at the end of any verification through an exit interview, at a disclosure meeting, or through written correspondence.

Books and Records

Confidentiality

21. Information obtained as a result of a verification will be maintained in accordance with section 107 of the Act.

Additional Information

22. For more information, within Canada call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237.